会计师事务所发展环境审计业务的策略选择

发布时间：2019-03-07 22:03

【摘要】：随着全球环境问题的日益严峻,环境审计在国际范围内引起了社会各界的普遍关注。在学术界、实务界、监管机构以及一些国际性组织的推动下,近年来涌现出了一大批有关环境审计方面的研究成果、国际性文件,如国际标准化组织发布的《ISO14011环境审计指南—审计程序—环境管理系统审计》、最高审计机关国际组织发布的《从环境视角执行审计活动的指南》、国际会计师联合会(IFAC)发布的《审计职业与环境》等等。但从环境审计的实践现状来看,各国开展环境审计的主体以国家审计机关为主,会计师事务所在这一领域的参与程度普遍偏低,这大大限制了环境审计实践范围的普及和执业水平的提高。我国在这一领域发展时间较短,这当然有环境审计服务需求特征、需求主体、监管机构的影响等诸多方面的原因,但从会计师事务所业务拓展的角度而言,未能在这一领域制定有效的业务发展策略是其未能有所作为的重要原因。有鉴于此,本文拟对我国会计师事务所发展环境审计业务的现行思路及其应当选择的现实策略进行深入探讨,以期对提升会计师事务所在环境审计领域的地位和作用有所裨益。
[Abstract]:With the global environmental problems becoming more and more serious, environmental audit has aroused the general concern of all walks of life in the world. With the promotion of academia, practice, regulators and some international organizations, a large number of research results and international documents on environmental audit have emerged in recent years. Such as the ISO14011 Environmental Audit Guide-Audit procedures-Environmental Management system Audit, issued by the International Organization for Standardization, and the Guide for the implementation of Audit activities from an Environmental Perspective, issued by the International Organization of Supreme Audit institutions, The auditing profession and Environment published by the International Federation of Accountants (IFAC) and so on. However, according to the practice of environmental audit, the main body of environmental audit in various countries is the national audit institution, and the participation of accounting firms in this field is generally low. This greatly limits the popularization of the scope of environmental audit practice and the improvement of practice level. China has a short time to develop in this field, which, of course, has many reasons, such as the characteristics of environmental audit service demand, the main body of demand, the influence of regulatory agencies, etc., but from the point of view of the business development of accounting firms, Failure to develop an effective business development strategy in this area is an important reason for its failure to make a difference. In order to improve the position and function of the accounting firms in the field of environmental audit, this paper intends to probe into the current thinking of the development of environmental audit business in our country and the practical strategies that should be chosen in order to improve the position and function of the accounting firms in the field of environmental audit.
【作者单位】：中国海洋大学管理学院;
【分类号】：F233;F239.6

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